Category: Regulatory Compliance

Indonesia’s International Financial Centre (PFII): What the New Law Means for Bali’s Investors

Indonesia passed the law establishing the Pusat Finansial Internasional Indonesia on 21 July 2026, with Bali named as the location. This article sets out what the centre offers on tax and the Golden Visa, how it is governed through a common-law court, the pending implementing regulations, and the criticisms a foreign founder or investor should… READ MORE →
Sweat Equity in an Indonesian Company: Why Effort Is Not Capital, and What Works Instead

In an Indonesian company, payment for shares must be money or an asset the company can value and receive, so personal effort cannot be paid-up capital. Sweat equity recorded as paid shares is unfunded capital, which a buyer later inherits. This sets out where an owned asset does qualify, the four lawful routes that reward… READ MORE →
Unpaid Share Capital in an Indonesian Company: The Obligation a Share Sale Does Not Erase

In an Indonesian company, the proof that shares were paid can be a statement the company signs itself, not a bank record. Unpaid share capital then survives a share sale, and a buyer of 100 percent inherits the shortfall. This sets out how the gap arises at incorporation, on a later increase, and through sweat… READ MORE →
Foreign Land Ownership in Bali: The Lines a Lawful Structure Will Not Cross

A nominee land arrangement is void under Indonesian law, and the exposure remains with the Indonesian named on the title. This article is written first for the Indonesian asked to be the front, and then for the foreign buyer, and it sets out the lawful routes to foreign land ownership in Bali, the harm a… READ MORE →
Online Gambling and the Indonesian Business: The Exposure to Owners, and the Duty to Employees

Online gambling is unlawful in Indonesia and reaches a business in two ways an owner rarely sees together: through the company’s money and accounts, and through staff who gamble, borrow, and bring the fraud and distress into work. This article sets out the legal position, the money-laundering and account-freezing exposure, the employer’s rights and duty… READ MORE →
Company Reserve Funds: How Much to Set Aside and Where to Keep It

Profit is an accounting result and cash is what is available in the bank account. Reserve funds close the gap. A framework for sizing and separating the funds an Indonesian company needs to set aside for a healthy business. READ MORE →
Halal Certification Before 17 October 2026: How an Indonesian Manufacturer Obtains a Certificate in Time

Halal certification becomes mandatory for Indonesian cosmetics, consumer goods, medicine and many food producers by 17 October 2026. This guide helps a producer find the date that governs its own product and work backwards through the certification sequence to reach a certificate before the shelf is at risk. READ MORE →
How a Dive School Owner Fell Two Years Behind on Tax and Put His Team at Risk

A skilled diver built a school that filled its boats and put fifteen people to work, then fell two years behind on the company’s tax filing. The old portal closed, the company never entered Coretax, and the staff were left unable to file their own returns. This is the human story, and the recovery. READ MORE →
Service Level Auditing in Indonesia: How a Measured Standard Becomes a Competitive Position

Every enterprise believes it knows its own standard, and an unmeasured standard drifts until a guest sees the gap. A service level audit measures the standard an enterprise delivers against the one its market expects. This article shows, through an anonymised resort that measured too late, why a measured standard is a competitive position in… READ MORE →
The Rise of PT PMDN, or the Return of Nominee Arrangements?

Bali’s restriction on foreign-owned companies has raised a fair question: stronger local business, or a return of nominee arrangements? The two are not opposites, and the channel the question overlooks is a lawful relationship between a foreign-owned company and an Indonesian-owned company. The Indonesian party owns the asset; the foreign company supplies services for a… READ MORE →